Passing all four sections of the CPA Exam is the milestone everyone celebrates, but in many states it isn't the last test standing between you and your license. Depending on where you plan to get licensed, you may also need to pass a separate CPA ethics exam—most often the AICPA's Professional Ethics exam—before your state board will issue your CPA license. 

The journey to becoming a Certified Public Accountant (CPA) has always rested on three requirements: education, experience, and passing the CPA Exam. For decades, the education piece meant one thing in nearly every state: 150 hours of college credit, roughly a bachelor's degree plus a fifth year of school.

Whether you are considering a career in tax prep, preparing your first return for a paying client, or building a long-term tax practice, it's important to know how to get started and the most common tax rules your clients will ask you about. This guide brings both together in one place for you to use as a starting map. Each section gives a high-level overview and links to a deeper Becker guide when you are ready to learn more.In this guide:

Most tax professionals run into innocent spouse relief the same way: a client brings in a notice of deficiency or a levy notice for a year they filed jointly, and the income or deduction that caused the problem belonged to their spouse or ex-spouse. Sometimes it's caused by an unreported side business, or it may be from a retirement distribution the client never saw. Either way, the IRS can collect the full amount from either person who signed that return.

When you're comparing CMA Exam prep, price is usually one of the first things you consider. That makes sense; between IMA membership, the CMA entrance fee, exam fees for both parts, and your review course, earning your Certified Management Accountant (CMA) credential is a real investment and you want every dollar to count. But the sticker price alone isn't the only indicator of which option is best for you.

If you've been researching exam review courses—whether you’re pursuing the CPA, CMA, EA, or CIA—you may have heard that Becker moves fast or that the material feels like a lot. It's a fair concern. Every one of these exams is broad, and any course that covers everything the exam tests is going to contain a lot of content. 

What do accountants do? Accountants prepare, analyze, and verify financial information so that businesses, governments, and individuals can make sound decisions and stay compliant. Their core duties include recording transactions, preparing financial statements and tax returns, auditing records for accuracy, budgeting and forecasting, and advising on ways to reduce costs and manage risk.

What can you do with a bachelor's degree in accounting? With a bachelor's degree in accounting, you can start working right away in roles like staff accountant, audit associate, tax associate, cost accountant, or financial analyst. Many graduates then add a credential such as the CPA license or CMA certification, or an advanced degree like an MBA, to move into leadership, specialized, or higher-paying roles.

Whether you're studying for the CPA, CMA, EA, CIA, or CIA Challenge Exam, the hardest part is often just knowing what to work on each day and trusting that it will add up to readiness on exam day. That's the job of the study planner built into every Becker exam review course—and it just got an upgrade. 

If you’re in the process of choosing a major, you know that a LOT goes into the decision. You want to be interested in whatever you study, set yourself up for a career you’ll love, and ultimately weigh the pros and cons to see if you’ll succeed. If you’re considering picking accounting, one of the fundamental questions you may ask in this process is: Is accounting hard? Understanding the level of difficulty, advantages of having an accounting degree, and your long-term career goals can help you answer this question and decide if accounting is the right path for you.